Research On Taxation Policy Issues Of Construction Enterprises Operating Across Regions In My Country

"Construction enterprises operating across regions" refer to construction enterprises that have the following business models: first,construction enterprises operating across provinces,autonomous regions,and municipalities;second,construction enterprises operating across prefecture-level administrative regions within the province;Third,construction enterprises operating across counties,cities,and districts within the same prefecture-level administrative area.Against the background of comprehensive "replace business tax with value-added tax(VAT)" and "reforms to streamline administration,delegate powers,and improve regulation and services" reforms,and under the guidance of a series of "tax and fee reduction" tax policies of the State Administration of Taxation,the tax burden of operating construction enterprises across regions is still not light.The regulatory effect of policies on construction enterprises is still weak,and there are a series of problems that are not conducive to the sustainable and healthy development of construction enterprises.The construction industry is a pillar industry and labor-intensive industry of the national economy.It is very important for China's economic development and social stability.Tax policies are necessary for the regulation and guidance of construction enterprises,especially those operating across regions.Throughout the taxation practice of operating construction enterprises across regions after the "tax reform",there are a lot of problems with the existing taxation policies.It is urgent to study and discuss them in depth.To this end,this article conducts a special study on "tax policy issues for construction enterprises operating across regions",hoping to provide some reference for relevant government departments to formulate policies.The theoretical basis of this paper includes tax distribution theory and government intervention theory.In accordance with the principle of importance,this article summarizes the existing three types of VAT,corporate income tax,and personal income tax policies for construction companies operating across regions.The VAT policy specifically includes the pre-paid VAT policy and the declared VAT policy.The corporate income tax policy specifically includes the corporate income tax policy under the "head office + branch" model and the "head office + project department" model.The personal income tax policy specifically includes business Personal income tax policies on income and wages.In combination with the characteristics of construction enterprises operating across regions,this paper analyzes in depth the problems of various tax policies.The problem with the VAT policy is mainly that the prepaid taxes in different places cannot be deducted in a timely manner,or there is the problem of repeated prepayment of VAT.The tax collection and management rights of different project departments belong to different tax authorities,so the prepaid taxes of different project locations cannot be offset.Internal authorization policies have promoted competition among regions for tax sources and increased tax costs for enterprises;The main problem of corporate income tax policies is that the unreasonable tax allocation method of the collective taxation policy can easily lead to the departure of taxes and tax sources.The lack of restrictions on the collective taxation policy on the head office results in the tax allocation results being easily manipulated by the head office.The narrow application scope of the payment policy leads to large differences in the prepayment of corporate income tax under different business organization forms;The personal income tax policy is mainly due to the ambiguous tax law definitions of operating income and income from labor services.The ambiguous tax law definitions of income from wages and salaries and labor services have led to overpayment of taxes.Poor applicability has led to the withholding and declaration of full wages of migrant workers,which increases the tax cost of enterprises.Under the guidance of the thought of "simplifying administration,reducing taxes and reducing burdens" and the three tax principles,this paper proposes to improve the cross-regional construction enterprise VAT policy and summary tax policy for corporate income tax;expand the application scope of the prepayment policy of the remote project department;defining the tax law definition of income from operations,income from remuneration for services,and income from wages and salaries;and unified implementation of approved collection of personal income tax on migrant workers' wages.In addition,this article also proposes three supporting measures to promote the implementation of the policy,including adjusting the rebate mechanism for VAT deductions,establishing a cross-regional corporate income tax distribution coordination mechanism,and establishing and improving a social insurance collection and management mechanism for migrant workers.